GloBE Country Guide: Spain

Summary

Status	Draft Law
Law	‘Draft Law establishing a supplementary tax to ensure minimum taxation for multinational groups and large domestic groups’ of December 20, 2023.
Effective Date	Accounting periods beginning on or after December 31, 2023
IIR	Yes (2024)
UTPR	Yes (2025)
QDMTT	Yes (2024)
Filing Deadlines	Standard
Safe Harbours	Yes – Transitional CbCR Safe Harbour, Transitional UTPR Safe Harbour, Agreed International QDMTT Safe Harbour

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

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